ALIVE IN THE SPIRIT TRUST
st
Accounts for the year ended 31 December 2023

ALIVE IN THE SPIRIT TRUST
REGISTERED CHARITY NUMBER 278432
TRUSTEES
C Cole
S J Simpson
ACCOUNTANTS I INDEPENDENT EXAMINERS
Tony Jopson & Co Limited
Peverell Corngr
246 Peverell Park Road
Plymouth
PL3 4QG
REGISTERED OFFICE
28 Old Park Road
Peverell
Plymouth
PL3 4PY

Alive in the Spirit Trust
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
PRINCIPLE OBJECT
Alive in the Spirit Trust I'AITS") is a Registered Charity (No. 2784321 with the principal object of
promoting the Christian faith.
REVIEW OF ACTIVITIES IN THE YEAR
The activities undertaken are lo further the charity's purposes for the Public Benefit. The
trustees confirm that they have given due consideration lo the Charity Commission's published
guidance on the Public Benefit under the Charities Act 2011.
Comgrstone Christian Fellowship is administered by the Trust, a local church fellowship which
meets weekly and supports its members in their activities in the local community,. the Trust also
funded the publication of Lifelines Christian leslimony newspaper which
was
produced and distributed across East Cornwall In this year. The trust received donations directly
for the Lifelines newspaper project and has retained some as restricted funds which afft noted in
these accounts. These funds will be used for future Lifelines newspapers as this is an ongoing
project. Administration of Lifelines was moved from Alive in the Spirit lo Spirit of Plymouth
(Radiol ISOPI Limited though Alive in the Spirit continues to receive and provide funding for
Lifelines. This was done by funds sent to SOP for the East Cornwall edition this year.
The main focus of AITS has been admini51ering the work and finances of the local church
fellowship and ministry.
The programme of conferences under the name of 'Falherfs House,, in partnership with
Tavislock Community Church remains a proje¢l of the Irusl.
Some funds were also granted to other Christian media oryanisalions whose objectives match
Those
of
Alive
in
the
Spirit.
RESERVES POLICY
The Trustee5 would like to follow a policy whereby the unrestricted funds not committed or
invested in tangible fixed assets should be the equivalent of al least two months of the
resources regularly expended which equates lo approximately £1,640 in the year ended 31
December 2023. At this level the Trustees feel they would still be able to carry on the Charity's
activities for at least months in the event of a significant fall in fundin9. At the present b.me
total lunrestrictedl reserves stand at £38,421.
RISK MANAGEMENT
The Trustees are alerted to operational and financial risks at the periodic meetings of The
Management Committee and are fully aware of the need to maintain free reserves at the levels
slated above lo continue the work of the Charity and the aspirations for the future. Through this
medium of periodic reporb.ng the Trustees are exercising an active review of major risk.
STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES
Law applicable to charities in England and Wales requires the Trustees lo prepare financial
ststements for each financial year that give a true and fair view of the slate of affairs of the
charity and of ils incorning resources and application of resources during the year. In preparing
those financial slalemenls. the Trustees are required lo..
select suitable accounting policies and apply them consistently..
make judgements and estimates that are reasonabb and prudent.,

Alive in the Spirit Trust
TRUSTEES REPORT CONTINUED
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going conGern basis unless il is inappropriate lo
presume that the Charity and the group will continue in operation.
The Trustees are respxjnsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and which enable them to
ensure that the financial stslements comply with the Charities Act 2011. They are also
responsible for Safeguarding the assets of the charity and henTr for tsking reasonable steps for
the prevention and detection of fraud and other irregularities.
No trustees received any remuneration from the charity in the year and there were no
transactions with related parties.
Dated
Signed
Chair on behalf of the Alive in the Spirit Trust Trustees

Alive in the Spirit Trust
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALIVE IN
THE SPIRIT TRUST
I report on the accounts of the Charity for the year ended 31 December 2023, which are set out
on pages 6 10 10 below.
Respective responsibiTlities of trustees and èxaminer
The charity's Iruslees are responsible for the preparation of the accounts. They consider that an
audit is not required for this year under Section 144121 of the Charities Act 2011 (the 2011 Aclll
and that an independent examination is needed. It is my responsibility to..
examine the accounts under section 145 of the 2011 Act.,
lo follow the procedures laid down in the General Directions given by the Charity
Commissioners (under sects'on 14515llbl of the 2011 Act,. and
lo slate whether particular matters have come lo my attention.
Basis of Indepgndent Ex8mingr's Statement
My examination was carried out in accordance with the General DirÈclions given by the Charity
Commissioners. An examination includes a review of the accounting records kept by the charity
and a comparison of the accounts presented with these records. 11 also includes considera*'on
of any unusual items or disclosures in the accounts, and seeking explanations from the trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit, ané consequently I do not express an audit opinion on the
accounts.
Independent Examiner's Statgment
In connection wrth my examination, no matter has come to my attention".
which give5 me reasonable cause to believe that in any material respect the
requirements..
lo keep accounting records in accordance with Section 130 of the 2011 Act,. and
lo prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 2011 Act and with the methods and principals of the Statement
of Recommended practi￿.. Accounting and Reporting Charities have not been met., or
12) to which, in my opinion, attention should be drawn in order lo enable a proper
understanding of the account5 to be reached.
A P Jopson, FCA
Date
(Fellow of the Institute of Chartered Accountants in England & Wales)
Tony Jopson & Co Ltd, Peverell Corner, 246 Peverell Parf( Road, Plymouth, PL3 4QG

Alive in the Spirit Trust
STATEMENT OF FINANCIAL ACTIVITIES
Incorporating Income & expendilure account for the year ènded to 31 December
Restr￿ed Unrestricted
Total
funds
2023
Total
funds
2022
Note
INCOMING RESOURCES
Gifts received Itithe¥
11,845
11,845
11,300
Radio gifts received
240
240
420
Gift Aid recovered - Fellowship
4,807
4.807
4,547
Fathers House
1,746
1,746
369
Miscellaneous income I refunds
1,190
1,190
1,218
Gifts from organisalions
2,339
2.339
785
Individual gifts
2,565
2,565
1,817
Donations for lifelines
3,240
3,240
4,240
TOTAL INCOMING RESOURCES
5,226
22.806
28,032
24,696
RESOURCES EXPENDED
Mission & ministry Gifts
8.960
8,960
3,381
Radio Expenditure
240
240
420
Ministry weekendslconferenceslroom hire
1.490
1,490
2.698
Gotta die lo Inie book
189
189
356
Other publications
24
Meals & fellowship
923
923
1.438
Church of the Nations & other tithes
780
780
720
Father5 House
689
689
400
Advertlsing
600
600
Web & online ministry work
360
360
1,500
Travel I transport I subsistence
679
679
2,074
Bank Charyes
130
130
88
Ulililies I phone I website
86
86
3,707
Professional Fees I licences
744
744
601

Alive in the Spirit Trust
Lrfelines
6,428
6.428
1,877
Books
110
Premises repair & maintenance
122
Subscriptions
487
Honorarium
125
Admin support
1.092
1,092
TOTAL RESOURCES EXPENDED
7.357
16,085
23,442
20.128
NET MOVEMENT IN FUNDS RESOURCES
12,1311
6,721
4,590
4,568
BALANCES BROUGHT FORWARD AS AT
1 JANUARY
7,997
34,993
42,990
38,422
BALANCES CARRIED FORWARD AS AT
31 DECEMBER
5.866
41,714
47.580
42,990

Alive in the Spirit Trust
BALANCE SHEET AT 31 DECEMBER
Notes
2023
2022
CURRENT ASSETS
Plymouth Current Account
Deposit Account
Debtor- sundry loan
Gift Aid debtor
45.769
106
42,524
106
100
100
1,605
707
NET CURRENT ASSETS
47,580
43,437
NET CURRENT LIABILITIES
14471
NET ASSETS
47.580
42,990
FUNDS ACCOUTr
Unrestrlcted funds- balance at 1 January
Surplus I Ideficit) in year
34,993
32,757
6,721
2,236
Balance at 31 December
41,714
34,993
R9$tricted funds - balance al 1 Januery
Surplus I Ideficill in year
7,997
5,665
12,1311
2.332
Balan￿ at 31 December Ireslricled fund51
5.866
7,997
NETTOTAL FUNDS
47.580
42,990
The Trustees consider that the Charity is exempl from an audit and a report under Section
144121 of the Charities Act 2011.
The trustees acknowledge their responsibility for.,
11 ensuring the charity keep5 accounting records which comply with the Charities Act., and
21 preparing accounts which give a true and fair view of the slate of affairs of the charity as at
the end of the financial period, and of ils income and expenditure for the period.
The financial statements were approved by the Trustees on 1514 0.ltsW1 2024 and signed
on Ils behalf by
Trustee.....
Name.. (BLOCK CAPITALSI.............

Alive in the Spirit Trust
ACCOUNTING POLICIES
Basis of preparation of accounts
The accounts have been prepared in accordance with the Statement of Recommended Practi
'Accounling and Reporting by Charities, preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on
16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland IFRS 1021
Incoming resources
Income is included on an accruals basis, except when the donors specify that they must be used
in future accounting periods or donors conditions have not been fulfilled, then the income is
deferred.
R¢sour¢es expended
ResourGes expended are included in the Statement of Financial Activities on an accruals ba51S,
inclusive of any VAT. which cannot be recovered.
Taxation
Based on ils ststus as d a charity, °AITS" is effectively exempt from corporation tsx.
DEBTORS
2023
2022
Gift aid
1,605
707
1,605
707
CREDffORS: Amounts falling due wlthln one year
2023
2022
Trade creditors
447
*M7
FUNDS SUMMARY
2023
2022
Restrlcted fund$
Father's House
Lifelines
2.130
3,736
1,073
6,924
Totsl restricted funds
5,866
7,997
Total unrestricted funds
41,714
34,993
TOTAL FUNDS
47,580
42.990

Alive in the Spirit Trust
TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES
There were no transaction5 Involving trustees or related parties